HomeMy WebLinkAboutThe Goderich Signal-Star, 1951-02-08, Page 7-
wila$0413r,. I'`FB., $th, 19C
•
im will be 4eL'ight4 un h '
this fragrant tea
11
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° 'AS.H.P L_ D
:l fyarIJ LD, 1"eb. 7.—Mr, and
Mrs. Donald Ainslie of And Arbor,
Michigan, spent the wee -end with
ltr. and ,Mrs, Frank, MacLennan.
The leebruaI'y ]meeting of the
W.K.S. of Ash'Se1d «. Presbyter)an
Ohureh is • being held 'on Friday,
February 9,, the YITOrld Flay of.
Prayer o Women. f' �rat the dome' of
.
Mrs, Fairl Howes.
Mr. and 'Mrs. Donald . Simpson
wilt a few: days in' Toronto and
attend'ed the Ice b`o11`i.
Wayne Gliders of Goderich Is
visiting this week with his grand-
mother, Mrs. Kenneth Irarrish.
THE PRICE OF
including Sales
W _..& Exgise Taxes
BOTTLE
c PER
CARTON
0F6,BOTTLES,
PER GLAS:S
ATFOONTAINS.,
THE GODERICH SIGNAIrSTAR
Judge CostelWs Findings oit
Assessment AppeaI #1., Goderielit.
Volinillng is the text of the judg, eept they won't • deliver it out of
went given by : His ;I-lonor judge the eletvator less than. hive ton,
„
Costello' last week in' assessment
,
Ppealheaxd before hint, a briefs
ac� . .-
summary of .which was given in
the last iasue•of,The Signal -Sir,
In the matter of.. assesSiniut ap-
peals from the •slum of Revi,s'ioz
of the Town Of Goderich; between
W. V. Attridge, Ooatsworth .&.
'Cooper, Milton, Kilpatrick and T.
Roy •Patterson, appellants, and the
Oorpor.'ati'oli of the Town' of Gode-
-rich; respondent.
'When these appeals' Were brought
before me on January 30th, .I in-
timated that l might not give ,judi-
rnent ii any one • of them. until I
had ` heard the evidence in 'them
all, and l~ believo that suggestion Kilpatrick, lots 16$ and 215, Market
was, accepted by all parties except street .coin ariso "s• were•. made be-
rha the Coatsworth & Cooper '• 'p, n other. laces
I� • � ., twc�en that .house and . o e . Places
appeal,' which was a little 'different which the • appellant says .are as
•frozit the 'other three. good or better Properties than his.
Dealing . specifically with this ap- ,Mr J• P •Coamb, who was 'em -
peal,
em -•peal, the facts are that the appel- ployed by the town to re -assess all
last occupies an office in the„,l 0d- properties, gave evidence regarding
ford Hotel building, 'where he akes the Kilpatrick residence, and the
orders for' grain and feed, these
orders . to be filled at the elevator
in Goderich. The appellant says he
is a `retailer and ;not a wholesaler,.
and so- should' be assessed en. a. 35
per cent. basis' and not •75 per cent.,
which is the rate for' a wholesale
busineso•_ _..,.
The assessor for' the . Town of
Goderich quotes the deafinlition of a
retailer from Webster's dictionary,,
as "one who retails; especially,- a
.dealer in ineic'handise:” Retail
means "to sell in small quantities;
sell second-hand; sale of goods, in
small quantities," and so forth: In
the sauce dictionary wholesale is
described as '"sale 6f goods • by the
'. pieee or in large quantity; selling
to johhens or retail merchants,
` rat i r ' •than4 ''directly 'to the con -
Sumer."
My idea of a retailer would •foe
mo t
one who would sell any a, . un , no
matter how sniall, Ordinari}y, ,the
retailer of feed such as this is pre-
'pared to sell, in quantities possibly
DT ten- pounds or more, and in .„ a,`
great,taany cases not exceeding two.
or three bags .of, grain' or '.feed. I
•beliebe there is a differencebetween
the aPPellan't's method of selling
ass distinguished from that of other
retailers In this or any other town,
who might be prepared ,to'sell over
the, counter in any "quantity., no
matter how small. 1 believe the
assessor is correct in . classifying
this appellant as a wholesale dealer
and • not as a retailer, and so the
appeal 'should be dismissed.
Taking next the 'appeal of Milton
k g
many echos o f the Piga grade;
the Kilpatrick or bottle other MO -
ern buildita4'gs. ,Appellant' .also 41(1 -
wits that he knew what lie was
doing when he pt rcheaed bis .1Qt,
knew the surroundings, and because
of, bis profession• probably wanted
-Praemises fairly close to the business
sectionaf.• the town, and, w,111 use
one room more or less as an arse,:
'His, total nssessmkat when the
""""n ,e evidence as give i bye the
appellant, I do not •believe hey can
bring himself within the category of
a retailer, although he sells direct
t4• the' consumer. To quote from
the• evidence of the appellant, after
'he had -stated that he sold in small
quantities arid being' asked .what he
meant • by . small quantities.; his
answer was that "we'll" sell .`any,
amount that any person wants ex -
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house is eouipleted i,s placed 'at
$ 000, ,Reviewing all the evidence
gilt°en for and•ngainst tile appelltrnt,
I have come:' to the ,conclusion that
the ",Present assessment should be
reduced: The house in its Present
State should only be assessed as an
un'fin'ished building, and I do not
belie,y e it would be equitable to'
assess, this man more . than $3800
for the house until the. building
is rgmpleted, and •$825 for land,.
malting a total assessment of $46215,
The last appeal' heard was that°
of T. Roy Pattersazi', who bas au
assessment of $275 •far , land ,And
$3675 on buildings, a total of,$3950:
Itis a little more difficult to get
a` proper assessable , valuation to
this property„as, there are. very few
homes with which it can be com-
pared., The appellant's chief cow-
plaint is that he is overbuilt for
the purposes for which the house is
used, that it is not a desirable loea=
tion, that like most old properties
appellant on his own admission has it • is "hard to maintain turd heat,
olie of'ihe Vest -Quilt properties in and on account of Its size would be
the town of Goderich, probably -too” bard
a ,dispose of. - • •. , ;
good for the lot, bat modern In The appellant' files schedules of a
every detail, •with a •well-built great number of properties in town
garage. • Comparlssons were made showing their assessments and re -
with modern homes like those of cent sale prices and showing that
Bishop Fleming, assessed at $6100, on the average most properties are
the •Knechtel home assessed 4 assessed for about 40 per cent. of
$5525, the Thomas Sandy 'home as- the sate` price. Mr. C. F Chapman,
sessed at $5675; and much older but.colied to give evidence for the ap-
large houses like .the Wurtele pro, pellant, stated that it would be
party assessed at $0381 sand tile -easier to sell either the I4'elzuan or
Challenger home, known as "The Bowra .properties than' the Patter -
Castle," presently assessed at $7317. 6431',place, even at the same price.
I think 'it is generally agreed that Mr. Patterson did not fix, a .definite'
large, overbuilt• and old properties sale price, •but it was suggested that
like the t,wo last-named must be it might be difficult to obtain more
given a' considerable reduction be- than $0000; This is a -property
cause they are not desirable nor 'on • which a considerable obsoles-
suitable to the ordinary .family, are cellpe depreciation. titild "1se laced,
' n, constant need _ of repair, ,•,h the • es idenCe _beirtgLtha , theLliaua.
-heat and hard to maintain. A real was probably eighty years old and
estate agent •gave evidence that Was purchased for upproxfinately
'there is :no ready sale for such $1000.' Since that time some iiu-
liroperties; and- so thb'y° can veryproyemen'ts have been made and the
well be 'left out of.the picture, house from the outside looks- to be
It • would appear, •however, that, a very substantial, and welltuiit
comparing', the Kilpatrick property property. It must- • be placed, of
with other well-built, modern, course in the •category, of the older
homes, ,some- reduction ,might • be homes which •are overbuilt, erpen-
made, possibly to put it in the sive • to ° keep up and -do - not find
same category ° as 'the. Knechtel ready buyers.' There is, a small.
home, 4nd it might be safe to assess building . on' the property Which can
pini at •the same figure, $5525, and be used for ,a garage' or stable and
I fix ..that as the- total assessment, a very fair lat. I would consider
the reduction •being made on the the building•has increa's'ed in value
residence. within • reecnt • years, ' It 'is very
Dealing next with W. C. Attridge, chase to the .new public school, to
property on South street; which is the new -arena and within a reason -
bet .yet completed, although oc- able distance from the ,proposed
copied. A -greater 'number of con- new Collegiate, and is just about
pa risgns • were made both with new ,half, a mile ' from the business • sec -
:Ind .older buildings: • The Attridge tion of -the town., Tf the town • of
property has a. much larger floor rGoderich is' to. grow, • it must do
area than Kilpatrick's-1752 feet as iso. hi 'this'particular :Iocality, and
compared •with 1469. However,' this thought should be given some-
irgm the evidence given for the consideration. • • -
appellant 'and for the Town, I a3n The property has been compared
sale 'Price. The as Dor 'admits
that the Nairn property mai :have
more value,. as It can be readily
tuned into apartments, while this
would be .an expensive Undertaking:
with the Patterson, `. home. he
Nairn house too is probably more
s.ubstantially.. built. With all the
evidence 'before me, I think, the
Patterson 'assessment Might be re-
duced to $33:00, -•the redaction off `the
buildings.
May •I repeat what has been often
stated? In. the 'Vatter .of assess-
ments it is 'impossible Tao et,owners
or assessor's to agree on what is a
proper value. We can only go by
comparisons azid take into consider-
ation,- many . different faetors,
brought before the court. In the
present review, we must firstfollow,
the As.lessine t Act . •a d the , in;
struc'tioxis laid down therein.' We
must pay soine.• attention to the
suggestions ladd down in the ..Man -
nal, used new by all assessors. We
must give •due consideration, to de-
reeiation on old,`houses, which are
overbuilt, because theyare a en -
u. �P.�
sive to keep . up, and we -must not
penalize with too high assessments
those people who have helped to -
make' the town more attractive by
building good homes. • :
.. , • �,
It is wnrmcr to wear two thin
garments than ,one tlriek. one, be-
eause the air between them serves
as insulation,.
not left with as ,clear a picture of with the Nairn home- on Keays
the whole residence as was given .?treet, which is not. ,'so • far away,
• in -.the case of• the Kilpatrick 'appeal., this property being . assessed for
avnVvrowL�Y It is argued by the appellant that $4300 and recently -sold for•$5500, or,
SPENCER DESIGNED UPPQRTS' `a i )1 oximately 80 per cent. of Its
the material in his home, is not in 4' 11 '
1,7
1410
.4S
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ILDING SUPPLIES
Here partial list, of items in stock.
Look them over and "check your needs
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PLASTIC• WALL TILE ''/
�,E�►TRIO� LIGHT RULE S
A141`:CX' WALL ralatons,
IRROR MEDICINE CABINETS
"ALL TYPE. COOLER ELECTRIC FANS,
_
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S onsore4 b the HuxaHaredBrlsneh of the ... a t� ari• � Dt-
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I r. •a ,...•PLLn1 • J.
6
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•S BEST s'l ft1' d��xi�l ll tette shirt from an
NOTHING • BUS �
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on ,the' letter' said ° anti
M�f)NTRI�AL, H'eb. , g.' �. covered , _he
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